Meaning | A written record of a commercial transaction. |
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Synonyms | entry, ledger entry |
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Narrower | adjusting entry | An accounting entry made at the end of an accounting period to allocate items between accounting periods |
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credit, credit entry | An accounting entry acknowledging income or capital items |
debit, debit entry | An accounting entry acknowledging sums that are owing |
Broader | accounting, accounting system, method of accounting | A bookkeeper's chronological list of related debits and credits of a business |
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Spanish | apuntación, apunte, asiento, partida |
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Catalan | partida |
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